City Hall
1 Dr. Carlton B. Goodlett
Place
San Francisco, CA 94102-
4689
City and County of San Francisco
Legislation Details
File #:
Version:
3
120681
Name:
Initiative Ordinance - Business and Tax Regulations
Code - Enact Gross Receipts Tax and Phase Out
Payroll Expense Tax
Status:
Type:
Motion
Passed
File created:
In control:
6/12/2012
Board of Supervisors
On agenda:
Final action:
7/31/2012
Enactment date:
7/31/2012
M12-00992
Enactment #:
Title:
Motion ordering submitted to the voters an "Ordinance amending the Business and Tax Regulations
Code to: 1) enact a new Article 12-A-1 (Gross Receipts Tax Ordinance) to impose a gross receipts tax
and an administrative office tax on persons engaging in business activities in San Francisco; 2)
amend Article 12-A (Payroll Expense Tax Ordinance) to reduce business payroll expense tax rates
based on the amount of gross receipts tax collected under Article 12-A-1 (Gross Receipts Tax
Ordinance); 3) amend Article 12 (Business Registration Ordinance) to establish business registration
fees based on gross receipts and amend the current business registration fees to generate
approximately $28.5 million in estimated additional revenue; 4) amend Article 12-A (Payroll Expense
Tax Ordinance) to add a sunset date to the surplus business tax revenue credit; and 5) amend Article
6 (Common Administrative Provisions) to establish requirements for filing a tax return under Article 12-
A-1 (Gross Receipts Tax Ordinance), establish penalties for non-filing, and amend the requirements
for filing payroll expense tax returns and penalties for non-filing to conform to the new gross receipts
tax" at an election to be held on November 6, 2012.
Sponsors:
Mayor, David Chiu, John Avalos
Attachments:
1. Legislation_Ver1, 2. Leg Digest_Ver1, 3. Small_Business_062812, 4. Response_PLN_070612, 5.
Comm_Packet_071212, 6. Comm_Packet_071812, 7. Legislation_ver2, 8. Leg Digest_Ver2, 9.
Board_Packet_072412, 10. Legislation_Ver3, 11. Leg_Digest_Ver3, 12. Board_Packet_073112, 13.
Budget_Analyst_073012, 14. Legislation_Final
Action By
Date
Action
Result
Ver.
ASSIGNED UNDER 30 DAY RULE
President
6/12/2012
1
REFERRED TO DEPARTMENT
Clerk of the Board
6/26/2012
1
RESPONSE RECEIVED
Small Business Commission
6/28/2012
1
TRANSFERRED
President
7/3/2012
1
RESPONSE RECEIVED
Police Department
7/5/2012
1
CONTINUED AS AMENDED
Budget and Finance Sub-
Committee
7/12/2012
2
Pass
AMENDED, AN AMENDMENT OF THE
WHOLE BEARING NEW TITLE
Budget and Finance Sub-
Committee
7/12/2012
1
REFERRED WITHOUT
RECOMMENDATION
Budget and Finance Sub-
Committee
7/18/2012
2
Pass
AMENDED, AN AMENDMENT OF THE
WHOLE BEARING NEW TITLE
Board of Supervisors
7/24/2012
2
Pass
CONTINUED AS AMENDED
Board of Supervisors
7/24/2012
3
Pass
APPROVED
Board of Supervisors
7/31/2012
3
Pass